1988 (9) TMI 335

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..... e freight realised from the purchaser in the taxable turnover of the assessee. The sole contention of the learned counsel for the petitioners is that the said inward freight in this case was separately charged and, therefore, it was not liable to be included in the taxable turnover. After hearing learned Standing Counsel and after perusing the impugned order passed by the Sales Tax Tribunal, .....

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..... , the same is not liable to be included in the taxable turnover of the assessee. In view of the aforesaid decision of the Supreme Court, in my opinion, the Tribunal is in error in holding in the impugned order that the freight, which was separately charged in this case, is liable to be included in the taxable turnover of the assessee. In the result, the writ petition succeeds and is allowed with .....

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